REGISTERED NUMBER: 01190222 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

CLS Graphics LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A E Franklin

M Franklin

D J Franklin

SECRETARY:

Mrs M Franklin

REGISTERED OFFICE:

Apex House

High street

Edenbridge

Kent

TN8 5AU

REGISTERED NUMBER:

01190222 (England and Wales)

ACCOUNTANTS:

Ward Mackenzie Ltd

Chartered Accountants

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

FIXED ASSETS

Tangible assets

4

43

54

Investment property

5

525,172

528,376

525,215

528,430

CURRENT ASSETS

Investments

6

51

51

Cash at bank

13,247

15,466

13,298

15,517

CREDITORS

Amounts falling due within one year

7

(2,914

)

(6,106

)

NET CURRENT ASSETS

10,384

9,411

TOTAL ASSETS LESS CURRENT LIABILITIES

535,599

537,841

PROVISIONS FOR LIABILITIES

(78,850

)

(78,850

)

NET ASSETS

456,749

458,991

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

37,229

37,229

Retained earnings

8

419,420

421,662

SHAREHOLDERS' FUNDS

456,749

458,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:

D J Franklin - Director

1.	STATUTORY INFORMATION

CLS Graphics Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company is Exhibition services, Professional and scientific activities

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Depreciation is provided at 2% on cost on value of building in order to write off the investment cost over its estimated useful life.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date as these are considered immaterial..

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

6,076

DEPRECIATION

At 1 April 2024

6,022

Charge for year

11

At 31 March 2025

6,033

NET BOOK VALUE

At 31 March 2025

43

At 31 March 2024

54

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

625,000

DEPRECIATION

At 1 April 2024

96,624

Charge for year

3,204

At 31 March 2025

99,828

NET BOOK VALUE

At 31 March 2025

525,172

At 31 March 2024

528,376

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

51

51

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

2,100

1,909

Deferred income

-

3,438

Accrued expenses

814

759

2,914

6,106

The directors consider the carrying amounts of current liabilities approximate to their fair values.

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2024

421,662

37,229

458,891

Profit for the year

5,758

5,758

Dividends

(8,000

)

(8,000

)

At 31 March 2025

419,420

37,229

456,649

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

9.	RELATED PARTY DISCLOSURES

During the year dividend paid to the director of the company is as follows :

Mr D J Franklin : £4,160 in respect of ordinary share (2024 - £3,120)

Mrs M Franklin : £3,840 in respect of ordinary share (2024 - £2,880)